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Learn about changes to the auditor’s responsibilities related to revised CAS 315, Identifying and Assessing the Risks of Material Misstatement.
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We have issued this Audit and Assurance Alert: CAS 315, Identifying and Assessing the Risks of Material Misstatement to raise awareness about the impact to all auditors resulting from the changes to current CAS 315. The standard has been significantly revised, reorganized, and enhanced to require a more robust risk identification and assessment in order to promote better responses to identified risks. This revised CAS is effective for audits of financial statements for periods beginning on or after December 15, 2021.
The International Auditing and Assurance Standards Board (IAASB) has prepared a fact sheet, which provides an overview of changes made to ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and related conforming and consequential amendments. Since there are no Canadian amendments, revised CAS 315 mirrors ISA 315 (Revised). This alert contains a link to the IAASB fact sheet.
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